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Spring 2010 Newsletter


Content

Leading article...

We can't go on like this...

General tax...

The name is Bond

Blessed are the givers

Excuses, excuses

PAYE the penalty

Silver and gold

Moving goalposts

Doctor, doctor...

Something phishy

Pension problems

Tax dot com

Unpleasant discoveries

Fair's fair (at last)

Chartered taxpayers

This year, next year

VAT...

Focus your mind

Flat rates aren't flat

Reverse the charges

Flapjack flash

Ready set ECSL

A lofty idea

Law items...

I want my lawyer

Not on my holiday

A grey area

No difference

Not on my holiday


There's an old joke about the worker who refused to go to the toilet during his lunch hour because he was allowed to have a break from work for the purpose. What about someone who is on sick leave when they have booked annual holiday? The European Court has recently looked at the case of a Spanish worker who was injured at work shortly before he was due to take his leave entitlement, so he was incapacitated for most of his holiday. He asked to have the holiday at a later date instead, and the employer refused. The Court ruled that he should have been allowed to have a holiday as well as sick leave.

That may seem fair if he was injured at work, but what about a worker who is injured in the first week of a two-week break? Can they claim another week later? What if the illness is nothing to do with work? The law is unclear, and employers may need to think through their sickness and absence policies to see how they would deal with someone making this sort of claim.